A freshly started company has given the following details for a particular process: There was no beginning Work$-$in$-$Progress $($WIP$)$ Inventory. A new batch of $1220$ units was introduced for processing at the beginning of the day. The company works $8$ hours on a daily basis and a batch takes $6$ hours of processing no matter how many units are introduced. In the first $6$ hours, the entire $1220$ units were completed and removed from WIP Inventory to Finished Goods $($FG$)$ Inventory. $969$ additional units were introduced that were still incomplete at the end of the period. Conversion Costs $($CC$)$ are applied evenly throughout the process. Determine the equivalent units for conversion costs in the ending WIP Inventory.

$969$ units

$323$ units

$1220$ units

$6100$ units